THE RELATIONSHIP BETWEEN PURCHASING AND SUPPLY MANAGEMENT'S PERCEIVED VALUE AND PARTICIPATION IN STRATEGIC SUPPLIER COST MANAGEMENT ACTIVITIES
研究调查了采购与供应管理职能在同行和上级眼中的重要性及责任感知，如何影响其采用总拥有成本、供应商成本结构分析和目标成本法等战略成本管理工具。
As firms have placed more emphasis on their core competencies and outsourced production and services to suppliers, effective cost management of purchases has become a critical factor in achieving corporate success. The Purchasing and Supply Management (PSM) function is generally responsible for obtaining goods and services from outside suppliers. Techniques such as total cost of ownership, supplier cost structure analysis, and target costing have become important tools for PSM to manage inbound supply costs. Results of a survey indicate that the perceptions of PSM by peer functions and top management, in terms of PSM's importance and accountability, are related to implementing the strategic cost management activities of total cost of ownership, supplier cost structure analysis, and target costing.